![]() This finding suggests that these demographic factors significantly affect taxpayers' compliance behaviour in Nigeria. The results indicate statistically significant differences in taxpayers' compliance behaviour across demographic variables of age grouping, income level, employment status and ethnicity. The data were statistically treated using ANOVA technique. ![]() To further the understanding of tax noncompliance phenomenon in the developing economies, this study analyses the differences in individual taxpayers' compliance behaviour across demographic variables using the data extracted through a survey of individual taxpayers in Nigeria. ![]() However, most of these researchers conducted their studies in the developed economies. ![]() In an attempt to reverse this phenomenon, researchers had identified demographic factors as most important factors having effect on tax compliance behaviour. Tax noncompliance is a phenomenon, which has attracted attention of policy makers as well as researchers over the years. ![]()
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